Übersetzung für "Non-public financial accounting " (Englisch → Französisch) :

Public Expenditure and Financial Accountability | Public Expenditure and Financial Accountability Program | PEFA [Abbr.] | PEFA Program [Abbr.]

analyse financial accounts | analyse financial records | monitor finance accounts | monitor financial accounts

Common standard on reporting, due diligence and exchange of information | Global Standard for Automatic Exchange of Financial Account Information | Standard for Automatic Exchange of Financial Account Information

Working Party on National Accounts (Input-output tables, Community accounts, Financial accounts, Purchasing power parity)

public financial accounting

non-public funds accounts officer [ NPFAO | non-public funds accounting officer ]

administer financial records | oversee financial records | maintain accounts | manage accounts

describing the financial situation of a region | give an account of the financial situation of a region | describe regional financial situations | describe the financial situation of a region

the Reporting Financial Institution, and, as applicable, the Related Entity within the same jurisdiction (being a Member State or Liechtenstein) as the Reporting Financial Institution, treats both of the aforementioned Financial Accounts, and any other Financial Accounts of the Account Holder that are treated as Preexisting Accounts under point (b), as a single Financial Account for purposes of satisfying the standards of knowledge requirements set forth in paragraph A of Section VII, and for purposes of determining the balance or val ...[+++]ue of any of the Financial Accounts when applying any of the account thresholds;

(f)in the case of a legal person, maximum administrative fines of at least EUR 5 000 000 , or in the Member States whose currency is not the euro, the corresponding value in the national currency on 2 July 2014, or of up to 10 % of the total annual turnover of the legal person according to the last available accounts approved by the management body; where the legal person is a parent undertaking or a subsidiary of the parent undertaking which has to prepare consolidated financial accounts in accordance with Directive 2013/34/EU, the relevant total annual turnover shall be the total annual turnover or the corresponding type of income in accordance with the ...[+++] relevant accounting legislative acts according to the last available consolidated accounts approved by the management body of the ultimate parent undertaking.

the Reporting Financial Institution (and, as applicable, the Related Entity within the same Member State as the Reporting Financial Institution) treats both of the aforementioned Financial Accounts, and any other Financial Accounts of the Account Holder that are treated as Pre-existing Accounts under point (b), as a single Financial Account for purposes of satisfying the standards of knowledge requirements set forth in paragraph A of Section VII, and for purposes of determining the balance or value of any of the Financial Accounts whe ...[+++]n applying any of the account thresholds;

For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated.